The traditional way of recording a signature against a set of data is to place the data in a document whereby the user can view the data in its entirety and sign the document using a digital certificate to indicate approval. Typically, a set of records to be processed includes a large amount of data, and the files storing such data are consequently correspondingly large in size. There is a need for methods and systems for creating digital receipts that enable a substantial reduction in the size of such records, while at the same time providing a non-repudiatable, legally binding obligation of a user who digitally signs the records to indicate approval.